The Association Agreement between Ukraine and the EU requires Ukraine to consider the adoption of a European model of corporate governance. The EU has a wealth of experience in the effective management of consumer co-operation, which can inform the development of best practices for Ukraine. The subject of the study is the adaptation and substantiation of the current specifics of the application of European principles of corporate governance in the process of planning the activities of a multi-level system of consumer co-operation in Ukraine. This study employs a range of general scientific methods, including modelling, economic analysis, forecasting, a system approach and synthesis. These methods have been used to develop generalisations and conclusions related to the object of research as a whole, namely the multi-level and multi-sectoral system of consumer co-operation in Ukraine. The objective of this study is to justify the implementation of European principles, mechanisms and tools of corporate governance, based on a comprehensive analysis, with the aim of optimising the planning processes and the development of a multi-level system of consumer co-operation in Ukraine. The fundamental characteristics of co-operative systems have been elucidated, and the principal distinctions between them and corporations have been identified. The functions of the corporate governance system are examined and a conclusion is reached regarding their alignment with the responsibilities and principles of consumer co-operation. The factors that contributed to the success of the development of the consumer co-operation trade sphere in the Soviet period are identified. This study considers the information base for planning the retail turnover of consumer co-operatives in the context of a planned economy. It identifies the main shortcomings and weaknesses of this approach. The principal indicators of activity for consumer co-operatives in Ukraine are examined in the context of their statutory mission. In light of the application of the substitution method, potential indicators of trade turnover for consumer co-operatives, contingent upon collaboration up to the level of 1990, are modelled. It can be concluded that the system of consumer co-operation has not yet fully adapted to the new economic conditions, new legislation and processes of increasing competition in the market, despite the transition to a market economy. In light of the aforementioned circumstances, it is imperative to implement European principles of corporate governance and contemporary international principles governing the advancement of the co-operative movement within the framework of consumer co-operation. The principles of corporate governance, developed by such international organisations as the Organisation for Economic Co-operation and Development, the European Confederation of Shareholder Associations, and the European Bank for Reconstruction and Development, have been subjected to detailed analysis. The evolution of the corporate governance system has been delineated with respect to the consumer co-operation. This trend coincides with the imperative necessity for the consumer co-operation of Ukraine to reform its planned system, which represents a key component of its commitment to more effective management. The necessity for additional harmonisation of Ukrainian co-operative legislation with European legislation has been established. The composition of the information base for the development of indicators of the plan of retail turnover of the consumer society in the modern context is justified. The article's primary conclusions are that the negative trends and the quantitative and qualitative indicators of consumer co-operatives in Ukraine can be halted and improved through the implementation and advancement of institutional co-operative advantages, which are codified by legislation and validated by both domestic and European experience. Consequently, members of consumer societies and potential shareholders must be regarded as a central object and subject of planning, regulation, operational activities and the development of consumer co-operatives. In the context of the implementation of the decentralisation policy in Ukraine, in order to optimise the relations between co-operative enterprises and organisations at the horizontal and vertical levels, it is necessary to plan the development of the co-operative system as a component of regional development. The use of IT technologies will allow automating all operational processes, using the full range of planning forms and methods, and at the same time preserving the scientifically sound principles of consumer co-operation development as a system with the possibility of medium- and long-term planning.
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